SYSTEM IMPLEMENTATION AND
TRANSACTION PROCESSING PROJECT (300 POINTS)
MARY’S SUNSHINE POOL CASE
BACKGROUND
The objectives of this project are as follows: To reinforce your learning the AIS concepts presented in class
To experience a transaction processing application
To see the composition of the fields on different tables, such as the fields contained in the general
ledger table, the accounts receivable table, etc.
To see the advantages of the automated features contained in an accounting information system,
such as the automatic posting of transactions
To demonstrate on-line computer controls such as field edits, reasonableness checks, etc.
To see the interfaces between sub-systems and the general ledger and increase your ability to track
information into the financial reports
To experience implementing an accounting system
To practice project planning with an inflexible deadline
To experience an extensive, multi-part project completed as a team. REQUIREMENTS
Assume that Mary’s Sunshine Pool Incorporated has hired you as a consultant to analyze the
controls in its existing system and to implement a computerized accounting system. The present
accounting system is entirely manual. The new system will be a cloud-based accounting software
package.
Requirements Points 1. Prepare a project plan showing how you and your partner planned and completed the project
(prepare a task list with time estimate, a Gantt chart, or any other reasonable and
professional looking planning tool.)
2. Prepare a system flowchart of Mary’s Sunshine Pool Company. (For summer only, limit the
flowchart to “Order Processing” and “Shipping” functions under the manual system
as described in this handout.)
3. Perform the company set up.
4. Process transactions for the company.
5. Prepare a one-page memo to the company owners suggesting ways to improve their internal
controls.
Total task points
50 Participation points are split between team members (75 points split for 3-person groups)
Total project points - max available (including participation points) is the amount of task
points plus the participation points allocated to you based on the group review sheet.
1 CASE MATERIALS
MARY’S SUNSHINE POOL INCORPORATED
4000 Chastain Road
Anywhere, XX 12345
Federal Tax ID: 444-43-5513
COMPANY BACKGROUND
Mary’s Sunshine Pool Incorporated is a merchandising firm that sells various pool supplies, e.g.,
chemicals, diving boards, pumps, ladders, poolside furniture, pool games, floating loungers. At present,
Mary’s Sunshine has a manual accounting system; however, the company has hired you to implement an
accounting program to be used on a personal computer as of July 1, the beginning of the current fiscal
year. Mary and Ed, the stockowners of the company, have made available to you the balance sheet and
data from the subsidiary ledgers for the fiscal year ended June 30.
As of June 30, Mary’s Sunshine Pool Company consisted of a showroom and an office in one
building, a distribution center in another building, and five employees. The employees are: Lauren
Allen, a salesperson at the showroom, Paul Barton and Ernest Callahan, traveling salesmen, and Fred
and Ted Hill, Mary and Ed’s twin sons who work at the distribution center only during the summer
months.
Mary’s Sunshine Pool Incorporated owns the land, the showroom/office building, the distribution
center building, a delivery truck and two automobiles driven by the traveling salesmen.
REVENUE TRANSACTION CYCLE
Sales are made to users of pool supplies. Pool supplies are displayed and orders for products are
taken in the showroom. The traveling salesmen also take orders. The distribution center is located on
the same lot as the showroom/office building. It is here that the orders are filled and shipped.
Order Processing
All sales are credit sales, which are subject to the approval of Ed. Ed approves credit based on
his "gut" feeling for each individual case and on the opinions of his bowling buddies. Generally, Ed
wants to make the sales and few orders are not approved. In the few cases where Ed does not approve
the credit, he marks his copy of the sales order accordingly. He makes a copy of all of the disapproved
orders and two copies of the approved orders. He sends one copy of both the approved and disapproved
orders and all of the original orders to Mary. He sends a copy of the approved orders to the twins so
they can fill them.
Mary prepares a report for each salesperson listing both the sales orders turned down for credit
and the approved sales and sends the reports along with the marked sales orders to the salespeople. The
salespeople notify customers of disapproved credit and then throw the reports and disapproved sales
orders in their car trunks or wastebaskets. The salespeople file the original approved sales orders for
later use. Mary files the copies of the approved orders until a shipping notice is received. The copies of
the disapproved orders are thrown away. 2 Shipping
Out of town orders are shipped common carrier FOB Destination. Recently, Ed had a brief
meeting with the twins about the possibility of sending the bulk of freight shipments through one
common carrier, Iron Rooster Trucking Company. The advantage to Mary’s Sunshine would be a rebate
paid quarterly of up to 15% of freight charges. Based on prior years' business, this rebate would total in
excess of $15,000 per year. Without giving this practice much thought, Ed told the twins to begin using
Iron Rooster as much as possible.
The twins take all of the approved orders, find and box the merchandise and prepare a bill of
lading for the carrier. The twins send their copy of the sales order marked "shipped" and a copy of the
bill of lading to Mary.
After an order has been shipped, the twins update the inventory cards to keep an accurate record
of items on hand.
At the end of the week, all of the inventory cards are reviewed and a weekly inventory report is
prepared.
Accounts Receivable
Mary matches the sales order marked "shipped” to her copy of the sales order. She then prepares
a two-part invoice and mails the original to the customer. She records the sales in the sales journal and
the receivables in the subsidiary ledger. Mary files by date her copy of the invoice with her copy of the
sales order and the shipping documents.
During the summer season, Mary’s Sunshine often has difficulty in shipping customer orders in a
timely manner. Supplier delays in delivery to Mary’s Sunshine and increased volume cause delays in
outgoing shipments. At the end of some months, Mary prepares and mails customer invoices ahead of
actual shipment. She claims this practice more closely matches revenues and expenses. As usual, Mary
records the sales in the sales journal and in the accounts receivable subsidiary ledger.
Customers are allowed to take a 2% discount if they pay within 10 days of the billing date;
otherwise, the net amount is due in 30 days.
Once per month, Mary prepares a listing of delinquent customers that she sends to the
salespeople. They are responsible for collecting the overdue amounts.
Cash Receipts
Mary opens the mail each day; sorts the cash receipts and the invoices to be paid and logs them
in the appropriate logs. Mary records the receipts on customers account in the cash receipts journal and
in the accounts receivable subsidiary ledger. After recording all the cash receipts, she prepares a deposit
slip and takes the cash to the bank. 3 DISBURSEMENT CYCLE
Purchasing
Every Friday afternoon, the salespeople prepare weekly sales reports from their copies of the
sales orders. They send the reports to Ed and then refile their sales orders by customer name. Ed
reviews the weekly sales reports and the weekly inventory reports prepared by Fred and Ted. Ed
"eyeballs" the numbers, notes any shortages in inventory, and prepares 3-part purchase orders. He mails
the original to the vendor, sends one to the twins in the distribution center and one copy to Mary.
As noted above, Fred and Ted have a card file for keeping track of inventory. Each card has a
running balance to expedite the preparation of the weekly inventory reports for Ed. When they receive a
copy of a purchase order, they pull the cards for the item(s) ordered, record the quantity ordered and the
P.O. number, and file the purchase order in numerical order. When the shipment arrives, Fred and Ted
pulls the purchase order to make sure that the items received were the items ordered and note any back
orders on the purchase order. Then they pull the inventory cards, mark the items received, and prepare a
receiving report that is sent to Mary.
Cash Disbursements
As noted above, Mary opens the mail and separates and logs the cash receipts and the invoices to
be paid. Invoices are filed in alphabetical order by due date. Each Thursday, Mary pulls the invoices
that are due that week and types three-part checks. The checks, along with the invoices, are given to Ed
for his approval and signature. After Ed signs the checks, Mary mails the original, files the second copy
in check number order, and attaches the third copy to the invoice. She then enters the check in the cash
disbursement journal and the accounts payable subsidiary ledger. The third copy of the check and the
attached invoice are filed alphabetically by vendor name.
Payroll
A full service payroll processing company called Payroll Paid Promptly (PPP) processes payroll.
PPP calculates the payroll, creates and mails the checks to the employees and remits all payroll taxes
and other withholdings to the appropriate locations. They send Mary a report once per month reflecting
the transactions made on behalf of PPP. Mary prepares a journal entry to reflect the payroll and updates
the general ledger. PPP charges a fee of 10% of the gross payroll for the payroll service. Mary prepares
the check for these services once per month.
The employees, who are paid once a month, are as follows:
Lauren Allen, a salesperson at the showroom
Paul Barton and Ernest Callahan, traveling salesmen
Fred and Ted Hill, twins who work at the distribution center 4 PROJECT DETAILS 1) Project Plan
Determine the tasks that you will perform to complete the project
a) Determine how your team will complete the tasks
b) Prepare a Gantt chart (or other organizational tool) with time and dates indicated
c) Prepare a final Gantt chart (or other organizational tool) showing when the tasks were actually
competed and how many hours each task took compared to your planned hours.
Hint: think carefully about how you want to complete the tasks and how much you trust your partner to get
his/her portion of the project done. 2) Prepare a system flowchart (for summer only, limit the flowchart to Order
Processing and Shipping.)
a) Follow the flowcharting guidelines in your textbook and as we have discussed in class.
b) The final copy of the flowchart should be prepared using flowcharting software or Microsoft
office.
Hint: It is usually the easiest to set up the flowchart with a page for each entity. 3) Set up Company
a) Configure Company (Set Up Information)
You need to start by creating a new company for the business. Read through the entire case
before you start setting up your company.
Note: given that this is a class project, the company name should be your names. Complete the
company information making up information as you see fit. The proper date to start recording the transactions is 7/1. The fiscal year is 7/1/CY through
06/30/NY.
You will establish the chart of accounts, the vendors, the customers and the inventory and service
products. As part of your configuration, you need to decide the coding schemes that will be used for
each of these data files. Also, to save yourself time, carefully set up the “default” information for
customers, vendors, and inventory items.
The company uses one checking account (which is a cash account, but the process to setup a
“checking account” in Quickbooks is different than setting up other asset accounts.) The business has
used prenumbered invoices and checks in the past. However, given that they need to purchase new
forms to accommodate the new software they plan to restart their numbering sequences at 1.
Given the small size of the company and the lack of available accounting expertise, the company
has decided to outsource payroll to a company specializing in payroll services. This company provides a
monthly report upon which to base the payroll journal entries. (Do not use the payroll function offered
through Quickbooks. Instead, you will post summary journal entries that are provided to you by the
payroll service.)
Further, given the small size of the company and the lack of systems experience the new system
will be implemented without using e-commerce. (You will receive payments from customers and make
payments to vendors using checks.) 5 Note: Be very careful working through the company set up options, this is where you establish
how your company will function. If you get it wrong to start, it will affect all later transactions
and reporting. b) Implement a chart of accounts
Packaged software usually comes with several chart of accounts templates. When setting up
your company, you should select a standard chart of accounts for the industry and type of product you
will be selling. Then go through the chart of accounts and modify it to suit this business. After you have
modified the accounts, use the balance sheet provided in Appendix A to load the beginning balances
using a Journal entry.
Warning: a few of the accounts are more difficult to setup than others, such as Allowance for
Doubtful Accounts, Accumulated Depreciation, Sales Discounts, and Sales Tax. I recommend watching
tutorial videos or searching online for tips on how to set up these accounts before proceeding to the next
step. c) Load beginning balances
You also need to set up the account balances for the customers, vendors and inventory. The
appropriate balances are given in the subsidiary ledgers for customers (Appendix B), vendors (Appendix
C), and inventory products (Appendix D).
Inventory
Inventory items are shown in appendix D. The company would like to use the perpetual
weighted average cost method to value inventory. There are two applicable price levels for the
company: normal pricing and governmental pricing (the government entities get a 2% discount).
Note: Set up your price levels (discounts) before you set up your customers.
Customers
Note: Before you set up your customers and vendors, go in and set the defaults, the software will
then pre-fill the default values for certain fields.
Terms are 2/10, net 30. All products are subject to state sales tax. The state sales tax rate is 5%.
The open invoice method is used for all customers. Governmental customers get a preferred price (2%
discount). In addition, Governmental customers do not pay sales tax. The ship-to and billing address
are the same for all the customers. You should assume some reasonable information for any data fields
that you feel are critical, but for which information is not provided. Statements are prepared and sent to
each customer at the end of each month.
APPENDIX B provides information for the customer subledgers. 6 Vendors
The only trade accounts payable with outstanding balances at this time are shown in APPENDIX
C. The credit terms for all trade creditors are Net 30 and all product purchases are exempt from sales
tax. You should assume some reasonable information for the required fields. Additional vendors will be
established throughout the project as invoices are received for payment. 4) Process transactions
Record the transactions for Mary’s Sunshine listed on the transaction list for July (See Appendix E) 5) Analyze controls and prepare a memo
a) Make a list of control weaknesses identified in the existing manual system
b) Make a list of controls that may need to be incorporated given the transition to a new, cloud-based
accounting system.
c) Prepare a memo (minimum one page, do not double space – prepare it to look professional) to
Mary’s Sunshine’s proprietor summarizing your opinions on their controls and suggest ideas for
improving the controls. (Be sure to consider both lists created in a) and b) above.)
Hint: use memo format (to:, from:, subject:, etc.). Remember memos must be easy to read. Grammar counts.
Hint: Prepare the flowchart prior to completing the controls memo. 6) Prepare package to show your work
Prepare the documentation package of items listed in Appendix G. 7) Complete the team point distribution on D2L
a) You have 50 points to distribute between yourself and your partner. If you worked on the project
equally then you do not have to complete the point distribution form. Each of you will receive
25 points.
b) If you believe you and your partner did not work equally then complete the form as you see fit. I
will average you and your partners’ points and add them to your task points
(1) For example, if you believe you did the majority of the work then give yourself 50 and
your partner 0. If your partner believes that you worked equally and splits the points
25/25, then you will receive 37.5 participation points and your partner will receive 12.5
participation points. 8) Grading
The project will be evaluated using the grading sheet shown in Appendix H. 7 APPENDIX A
MARY’S SUNSHINE POOL INCORPORATED
BALANCE SHEET
June 30 (YEAR OF AUTOMATION)
Assets
Current Assets
Cash
Accounts Receivable
Less: Allow. Dbtful Accts
Merchandise Inventory
Office Supplies
Prepaid Insurance
Total Current Assets
Property and Equipment
Land
Buildings
Less: Accum. Depr.
Office Equipment
Less: Accum. Depr.
Vehicles
Less: Accum. Depr.
Total Property and Equipment
Total Assets
Liabilities & Owner's Equity
Current Liabilities
Accounts Payable
Note Payable
Mortgage Note Payable (current
portion)
Total Current Liabilities
Long-Term Liabilities
Mortgage Note Payable
Total Liabilities
Stockholder’s Equity
Common Stock
Total Liabilities and Owner's Equity 8 $84,429.00
$83,983.00
$(1,152.00)
$54,629.00
$640.00
$1,650.00
$224,179.00
$25,000.00
$140,000.00
$(28,000.00)
$15,570.00
$(11,720.00)
$42,100.00
$(16,300.00)
$166,650.00
$390,829.00 $30,300.00
$50,000.00
$7,000.00
$87,300.00
$82,000.00
$169,300.00
$221,529.00
$390,829.00 APPENDIX B
MARY’S SUNSHINE POOL INCORPORATED
ACCOUNTS RECEIVABLE
DATA FROM SUBSIDIARY LEDGER
JUNE 30 (YEAR OF AUTOMATION)
Customer Invoice
number
2288
2438
2440
2446
2450
2525
2526
2598
2621
2651
2655
2662
2777
2788
2790 Hill Township
Cobb YMCA
Girl’s Camp
Valley and Hill Park
Cobb County Parks and Recreation
Workout Pool and Spa
Marietta City School System
Hill and Dell Housing Development
Park for Kids and Adults
WatershipDown Township
Chumming YWCA
Forsyth County School System
Cobb Community College
Fulton County Parks and Recreation
Water Park Resorts Date Balance 5/1/PRYR
5/15/PRYR
5/21/PRYR
5/31/PRYR
6/1/PRYR
6/5/PRYR
6/6/PRYR
6/8/PRYR
6/10/PRYR
6/15/PRYR
6/21/PRYR
6/22/PRYR
6/25/PRYR
6/26/PRYR
6/30/PRYR $7,474.00
$6,900.00
$7,836.00
$5,000.00
$2,863.00
$5,700.00
$8,316.00
$7,516.00
$3,500.00
$4,881.00
$7,296.00
$5,064.00
$6,137.00
$2,300.00
$3,200.00 TOTAL ACCOUNTS RECEIVABLE $83,983.00 Terms are 2/10, net/30 for all customers
Aside: Add appropriate data such as an address and phone number for the first 3 customers. . 9 APPENDIX C
MARY’S SUNSHINE POOL INCORPORATED
ACCOUNTS PAYABLE
DATA FROM SUBSIDIARY LEDGER
JUNE 30 (YEAR OF AUTOMATION)
Vendor
Fennell Chemicals
Major Pool Supply
Alcoa Auto
Alcoa Electric
Kennesaw Supply
Township Service
Jay & Jay Parts
John's Supply
Cool Pool Supplies
Alcoa Service
TOTAL ACCOUNTS PAYABLE Invoice number
Yf462
719
877889
P55227
94387
S7788
12345
Kkvv1
Cool167
Yy21 Invoice Date
06/15/XX
06/02/XX
06/10/XX
06/20/XX
06/15/XX
06/08/XX
06/30/XX
06/30/XX
06/08/XX
06/30/XX Balance
$ 8,900.00
$ 2,300.00
$ 400.00
$ 3,300.00
$ 2,600.00
$ 400.00
$ 1,200.00
$ 6,200.00
$ 3,400.00
$ 1,600.00
$30,300.00 Aside: Add appropriate data such as an address and phone number for the first 3 vendors. 10 APPENDIX D
MARY’S SUNSHINE POOL INCORPORATED
INVENTORY
DATA FROM SUBSIDIARY LEDGER
JUNE 30 (YEAR OF AUTOMATION)
Item Preferred
Vendor Chem. Pool
treatment Fennell
Chemicals 16'x20'x8' vinyl
liner
24'x20'x10' liner Major Pool
Supply
Major Pool
Supply
Major Pool
Supply
Major Pool
Supply
Major Pool
Supply
Cool Pool
Supplies
Cool Pool
Supplies
Cool Pool
Supplies
Alcoa Service 8' diving board
16' pool rope
20' pool rope
Poolside lounger
Table w/umbrella
Water volleyball
sets
Pump valves
TOTAL
INVENTORY Quantit
y
on Hand
25,000
lbs RO
P1 RO
Q2 Avg.
Unit
Cost
$0.80 Unit
Sales
Price
$2.00 500 1000 8 ea 5 10 4 ea 2 4 13 ea 5 50 ea Total 5 10 $25.00 $750.0
0
$800.0
0
$200.0
0
$50.00 $2,600.00 5 $325.0
0
$400.0
0
$98.00 65 ea 15 10 $30.00 $60.00 $1,950.00 14 ea 10 10 $40.00 $560.00 40 ea 20 20 20 ea 5 10 $525.0
0
$18.75 $100.0
0
$800.0
0
$30.00 $21,000.0
0
$375.00 1,005 ea 50 100 $4.00 $8.00 $4,020.00 $20,000.0
0 $1,600.00
$1,274.00
$1,250.00 $54,629.0
0 1 ROP = Reorder Point
2 ROQ = Reorder Quantity
11 APPENDIX E
TRANSACTIONS LIST
Purchases/Cash Disbursements
July 1, Created a purchase order for 170 Poolside loungers for $37.50, 100 Tables with umbrellas
for $500.00 and 40 Water volleyball sets for $15.00. July 1, Created a purchase order for 15 16'x20'x8' vinyl liners for $300.00, 25 24'x20'x10' liners for
$390.00, 20 8' diving boards for $90, 100 16' pool ropes for $20.00 and 50 20' pool ropes
for $25.00 July 3, Record the purchase of the new computer system. It was purchased at Computer World for
$4,840.23 including sales tax. This amount should be charged to a Computer Equipment
account. $840.23 is paid on delivery and a no interest note is signed for two installments
one on 12/31/ CRYR and the second 12/31, a year later. July 6, Received goods from Cool Pool as ordered on July 1. July 7, Received goods from Major Pool as ordered on July 1. July 14, Created a purchase order for 40 long pool ropes @$30.00 and 40 short pool ropes @$25.00. July 21, Prepared checks for the following bills: (no purchase order) Invoice Number Account Vendor Amount WS500 Water and Sewage City Overchargers 291.50 BSM 541 Mobile phone bill Mobilerus 120.45 49800 Telephone Independent Bell 139.51 U122 Utilities GA Utilities 210.65 7888 Freight Expense Owl Freight 3270.25 July 22, Created a purchase order for 125 Tables with umbrellas at $480 and 25 poolside loungers at
$35. July 23, Received goods from Major Pool as ordered on July 14 July 26, Received goods from Cool Pool as ordered on July 22. July 31,
July 31, Record payroll (for July 31). See report from PPP (Appendix F)
Pay PPP for payroll services at 10% of gross salaries. 12 Sales/Cash Receipts
July 2, Sold 30 16' pool ropes, 1 diving board, 35 tables with umbrellas and 2 water volleyball sets
to Hill Township at list price. July 3, Sold 2000 lbs Chem. Pool treatment, 1 16'x20'x8' vinyl liner and 45 Pump valves to Water
Park Resorts at list price July 3, Sold 2 8' diving boards, 36 20' pool ropes, 10 Poolside loungers, 4 Tables w/umbrellas and
3 Water volleyball sets to Fulton County Parks and Recreation at 2% discount from list
price. July 7, Sold 1000 lbs Chem. Pool treatment to Cobb County Parks and Recreation at 2% less than
list price. July 8, Sold 1 24'x20'x10' liners, 2 8' diving boards, 30 16' pool ropes and 20 Pump valves at list to
Park for Kids and adults. July 9, Sold 1 8' diving board, 20 20' pool ropes, 30 Poolside loungers, 20 Tables w/umbrellas and
2 Water volleyball sets to Hill and Dell Housing Development at list price. July 10, Sold 1 24'x20'x10' liners, 16 20' pool ropes, 30 Poolside loungers and 15 Tables
w/umbrellas to Workout Pool and Spa at list price. July 11, Received check 123 from Hill Township to pay for the goods purchased on July 2.
Included in this check as $2,000 to be applied to the remainder of their balance due. July 15, Sold 1 24'x20'x10' liners, 16 20' pool ropes, 25 pump valves and 2000 lbs of chemical
treatment to Cobb Community College at 2% discount from list price. July 16, Received check number 4455 from Valley and Hill Park to pay their balance in full. July 17, Sold 20 20' pool ropes, 28 Poolside loungers, 18 Tables w/umbrellas and 600 lbs of
chemical treatment to Cobb YMCA at list price July 18, Fulton County returned 4 tables and 5 loungers from their purchase on July 3. July 18, Received check number 340 from WatershipDown Township to pay their balance due in
full. July 19, Sold 2 diving boards, 5 20' pool ropes, 25 Poolside loungers, 15 Tables w/umbrellas and
1500 lbs of chemical treatment to Chumming YWCA at list price. July 20, Received payment from Cobb YMCA for shipment on July 17th. Check number 45667. July 28, Received payment from Water Park Resorts for shipment on July 3 on check number 7891.
Also, included in this check is $1,500 for payment on the previous balance due. July 28, Received payment on balance due from Forsyth County Schools. Check number...

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